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Performance of e-invoicing in Spanish firms

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Abstract

The aim of this paper is to analyze firm performance when using e-invoicing on a regular basis. We propose that the habit acquired using this information technology (IT) is an important antecedent of users’ perceptions, since it allows them to value the characteristics of and benefits derived from e-invoicing. We study the effect of habit on perceived usefulness, security and users’ trust in the IT. The sample analyzed is made up of 100 Spanish firms that use e-invoicing. The causal relationships proposed in the model are tested through structural equation modeling. Our findings show that the habit of using e-invoicing improves firms’ trust in this IT and their perceptions of its usefulness and security. These factors explain the subsequent performance of firms when using e-invoicing. To improve their performance with e-invoicing, firms should use the IT frequently. Habit creates a positive information feedback loop and will allow firms to benefit from the advantages of e-invoicing. Other aspects such as security, usefulness and trust should be also considered.

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Notes

  1. According to Billentis (2011), the rate of use of e-invoicing in Spain in 2010 was only 12 % and is still increasing. The data used in our research refer to firms that use e-invoicing so the results obtained are relevant to understand the behavior of firms that have developed the habit of using this IT, independently of the year of study. Therefore, the conclusions of our research derived from the importance of habit can be applied, today, to a greater number of firms that use e-invoicing.

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Authors and Affiliations

  1. Department of Marketing, Universidad de Zaragoza, Edificio Lorenzo Normante, C/María de Luna s/n, Campus Río Ebro, C.P. 50018, Zaragoza, Spain

    Blanca Hernandez-Ortega

  2. Department of Marketing, Universidad de Zaragoza, C/Gran Vía 2, C.P. 50005, Zaragoza, Spain

    Julio Jimenez-Martinez

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  1. Blanca Hernandez-Ortega
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  2. Julio Jimenez-Martinez
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Correspondence to Blanca Hernandez-Ortega.

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Hernandez-Ortega, B., Jimenez-Martinez, J. Performance of e-invoicing in Spanish firms. Inf Syst E-Bus Manage 11, 457–480 (2013). https://doi.org/10.1007/s10257-012-0203-y

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  • DOI: https://doi.org/10.1007/s10257-012-0203-y

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